Ch. 88

1997 LAWS OF MARYLAND

and accounting procedures of each agency; and to direct each agency to adopt and follow
the method of conducting the agency's office and to keep books and accounts and to
make reports in the form that the [Deputy County Administrator for} DIRECTOR OF
Fiscal Services considers advisable and prescribes.

(2) To establish and maintain current accounts of all appropriations,
revenues and disbursements made by the County Commissioners so as to show in detail
the appropriations made to each account, the sources thereof, the amounts drawn
thereon, the purpose for which such amounts were expended and the unencumbered
balance; and to submit at each meeting of the County Commissioners a summary showing
the amounts received, expended and on hand in each account as of that date.

(3) To prescribe the forms and to supervise and direct the preparation of
each county budget submission and to assist in the preparation of the county budget.

(4) To keep the County Commissioners advised on the financial condition of
the county and to make recommendations as may seem advisable; to remain continually
available to advise the County Commissioners on all financial matters, including advice
about the investment of county moneys and the purchase and issuance of bonds; and to
submit at least once a year to the County Commissioners a complete financial statement
showing the assets, liabilities and financial condition of the county.

(5) To control all county expenditures on the basis of authorized budget
allotments and to report on expenditures to the offices, departments, boards,
commissions and other agencies of the county government.

(6) To examine, audit and approve all bills, demands or charges against the
county and to determine the regularity, legality and correctness of the same.

(7) To keep and maintain all financial records, including all financial ledgers
and journals, of the county.

(8) To perform such other functions as may be assigned from time to time by
the County Commissioners.

D. The provisions of this chapter shall be liberally construed so as to enable the
County Commissioners, the [Deputy County Administrator for] DIRECTOR OF Fiscal
Services and all county departments, offices and agencies to realize the maximum
advantages to be attained from integrated supervision of the financial affairs of the
county.

E. The County Commissioners annually shall levy an amount sufficient for the
proper administration of this chapter.

97-1.

B. (1) Where an authority or district has been abolished, the County
Commissioners may create a Department of Planning and Growth Management [and
a], Department of PUBLIC Facilities, AND DEPARTMENT OF UTILITIES, provide for the
organization and functions of each department, APPOINT A DIRECTOR OF PLANNING
AND GROWTH MANAGEMENT, A DIRECTOR OF PUBLIC FACILITIES, AND A
DIRECTOR OF UTILITIES and delegate to the Departments all or any delegable

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